Advisory Committee on Improvements to Financial Reporting

The Commission established the SEC Advisory Committee on Improvements to Financial Reporting to examine the U.S. financial reporting system with the goals of reducing unnecessary complexity and making information more useful and understandable for investors.

In addition to the above, the Advisory Committee welcomes feedback at any time from investors, registrants, auditors and others on the Committee’s work. Comments may be submitted by any of the following methods:

All submissions should refer to File No. 265-24. This file number should be included on the subject line if e-mail is used. To help us process and review your comments more efficiently, please use only one method. The Commission will post all comments on its Web site (http://www.sec.gov/comments/265-24/265-24.shtml). Comments also will be available for public inspection and copying in the Commission’s Public Reference Room, 100 F Street, NE, Washington, DC 20549, on official business days between the hours of 10:00 am and 3:00 pm. All comments received will be posted without change; we do not edit personal identifying information from submissions. You should submit only information that you wish to make available publicly.